Bill > HB1829

This bill modifies Texas tax code provisions related to property tax limitations for disabled and elderly homeowners, expanding protections and clarifying rules for how taxing units (except school districts) can calculate and increase property taxes on these homeowners' residence homesteads. The bill introduces several key changes: it broadens the scope of tax limitations to apply to all taxing units other than school districts, establishes new rules for calculating tax limitations for homesteads qualifying before 2026, and allows surviving spouses to continue receiving tax limitations under certain conditions. Specifically, the bill limits the total annual ad valorem taxes a taxing unit can impose on a disabled or elderly homeowner's residence to the amount of taxes imposed in the first year the homeowner qualified for a disability or elderly exemption, with allowances for improvements to the property. The bill also provides guidance on how these limitations transfer if a homeowner moves to a new residence or passes away, ensuring that qualifying individuals and their surviving spouses can maintain tax protections. Importantly, the bill is contingent on a related constitutional amendment being approved by voters and will take effect on January 1, 2026, applying only to ad valorem taxes imposed in tax years beginning on or after that date.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1829